Colorado Mining paid $686,000 to acquire a mine with 49,000 tons of coal reserves. The financial statements model shown on the last tab reflects Colorado Mining’s financial condition just prior to purchasing the coal reserves. The company extracted 25,725 tons of coal in year 1 and 22,050 tons in year 2.   Required Compute the depletion charge per unit.         b-1. Compute the depletion expense for years 1 and 2 in financial statements.        b-2. Record the acquisition of the coal reserves and the depletion expense for years 1          and 2 in a financial statements model.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Colorado Mining paid $686,000 to acquire a mine with 49,000 tons of coal reserves. The financial statements model shown on the last tab reflects Colorado Mining’s financial condition just prior to purchasing the coal reserves. The company extracted 25,725 tons of coal in year 1 and 22,050 tons in year 2.

 

Required

  1. Compute the depletion charge per unit.

        b-1. Compute the depletion expense for years 1 and 2 in financial statements.

       b-2. Record the acquisition of the coal reserves and the depletion expense for years 1          and 2 in a financial statements model.

Expert Solution
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Total tons used in year 1 and 2=25,725+22,050=47,775

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